摘要：ABSTRACT :The company aims for profit or gain, inventory is one of the main points thatmust be considered and is one of the most important supporting factor. Besidesmerchandise inventory valuation plays an important role in determining the costof companies that have the influence to income to be received by the company.To determine the value of ending inventory there are four methods are (1)Specific Identification Method, (2) Average method, (3) FIFO method; (4) LIFOmethod. The conclusion of research conducted by the authors is known toending inventory using the FIFO method was Rp. 1150000.00 and the LIFOUSD. 1,145,900.00. The amount of gross profit for the two products are brandtires and tires in brand Swallow Danlop size of the FIFO 28 USD. 376,250.00,LIFO USD. 372,150.00. Bibliography (1993-1996).
